问题补充:
单项选择题:
An analyst does research about financial statements. Which of the following best describes the firms financial performance over a period of time
A. Balance sheet. B. Income statement. C. Cash flow statement.
答案:
答案:B
解析: 对于一个企业来说,主要的3张财务报表分别是:资产负债表(balance sheet)、利润表(income statement)和现金流量表(cash flow statement)。资产负债表是某个时间点的企业的财务状况(financial position)的反映。利润表反映的则是两个时间点,或者说一个时间段内的企业的盈利/亏损情况和盈利能力。现金流量表反映的是两个时间点,或者说一个时间段内企业的经营性、融资性和投资性的现金流情况。
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